Export to SEZ

[Vivek anandhan]

Dear Experts

We are going to supply goods to a unit located at SEZ without payment of GST. Already we filed LUT for supply of goods without payment of GST.

Now I want to know , what are the document need to file as proof of Export to the department under GST after supply of goods.

Kindly clarify

Regards
Vivekanandhan

Sunbeam Generators Pvt Ltd.,

[Alkesh Jani]

Sir, The registered person may supply goods to SEZ unit or Developer without payment of IGST, under Bond/LUT. The invoice shall carry an endorsement “SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”. The Bill of Export shall be filed by the exporter or by the SEZ Unit or Developer on behalf of supplier. The Bill of Export shall be assessed by the specified officer in the zone.

However, I did not came across any submission of proof of export under GST, but the Bill of export duly assessed by the specified officer in the zone, it self will be treated as proof of export and it shall be declared in your GSTR-1 return is sufficient. Our expert are invited to correct me if mistaken.

[KASTURI SETHI]

I support the views of Sh.Alkesh Jani Ji.

[SIVA Bommareddy]

Duplicate for transporter copy has be duly endorsed by Specified Officer of SEZ.

ASK YOYMUR CUSTOMER TO SEND BACK THE SAME.

FILE RFD01A MANUALLY WITH YOUR JURISDICTION OFFICER WITH THIS AND VARIOUS DECLARTIONS.

THANKS

AI Summary

Supply to SEZ without IGST requires Bond or LUT and Bill of Export as proof recorded in GSTR-1. Supplies to a SEZ unit or developer can be made without payment of IGST if the supplier furnishes a Bond or Letter of Undertaking and issues invoices endorsed for supply to SEZ under bond/LUT. The Bill of Export, filed and assessed by the specified officer in the SEZ, constitutes proof of export and must be reported in the supplier's GSTR-1 return.